The duality between the Heterotic and F-theory is a powerful tool in gaining
more insights into F-theory description of low-energy chiral multiplets.
Because chiral multiplets from bundles /\^2 V and /\^2 V^x as well as those
from a bundle V are all involved in Yukawa couplings in Heterotic
compactification, we need to translate descriptions of all those kinds of
matter multiplets into F-theory language through the duality. We find that
chiral matter multiplets in F-theory are global holomorphic sections of line
bundles on what we call covering matter curves. The covering matter curves are
formulated in Heterotic theory in association with normalization of spectral
surface, while they are where M2-branes wrapped on a vanishing two-cycle
propagate in F-theory.